Fine relief requests must come from the taxpayer

The Commissioner General of Taxation has the authority at his discretion to reduce penalties or grant full relief from penalties. Requests for fine relief are reviewed by the members of the Fine Relief Committee in accordance with the Policy on granting fine relief. Fine relief is granted to provide a relief for taxpayers who are faced with huge fines due to an audit or lack of information etc. and to encourage taxpayers to be more vigilant in making tax payments as stipulated in the Taxation Acts and Regulations.

Since fines are waived off as a relief given specifically to the taxpayer after reviewing the case as per the set policy, taxpayers are urged not to let other parties take advantage of this by claiming financial benefits in return for the relief allowed to the taxpayer by MIRA.